Are -1 to sez : time limit for return to mfg


20 February 2013 Dear All,
I have a query regarding a consignment sent from a manufacturer to an SEZ under an ARE-1 without payment of duty. Due to some technical difficulties, the customer in the SEZ was able to accept & get stamped and certified the ARE -1 with goods 2 months after the clearance from the manufacturers factory. Now the manufacturer is stating that there is a time limit of 45 days for receipt back of the certified ARE docs from the SEZ, and hence are insisting on the payment of excise duty with interest & penalty. Is this correct. Pls guide us.

24 February 2013 Goods must be exported within 6 months from date of removal from the factory, unless extension is granted under chapter 7 part-II para 2.1(i) of CBE&C's CE Manual.

25 February 2013 Thank you for this info. Additionally I was told that rule for export to an SEZ has to be within 45 days, which is what I need clarification on. Hoping for some clarity on this< thanks.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 12 March 2026
Customer Relationship Executive

TAXLET

Calicut

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details